
VSME standard: what it is, how it works, and who needs it
1 min
Level
EFRAG’s voluntary SME reporting standard explained: Basic and Comprehensive modules, key disclosures, the Omnibus I value chain cap, and how to get started.
Scope 1 emissions come directly from the source of industrial production or vehicles that are used in a company, including all sources of non-renewable energy as well – such as the energy required to run the office.
